The device support logging of trackpoints, waypoints, and voice recordings (.wav files).

If you create voice recording waypoints, a link (url) to the corresponding wav file is added to the waypoint.
If you happen to use this for OpenStreetMap.org project, you can easily click on a waypoint and open the wav file from within JOSM. For this you must use gpx version 1.1 as the output file. The next example shows exactly how to do that.